Publications


November 7, 2022

Wealth, gifts, and estate planning at the end of life

We show that gifts made to heirs before death are substantial and highly responsive to taxation. Therefore, characterising them and understanding their determinants is crucial for tax design. We use high-quality, intergenerationally-linked data on wealth, gifts, and medical expenses from the Netherlands.

The transfer of a piggy bank
March 25, 2022

Inequality and Redistribution in the Netherlands

How high is income inequality in the Netherlands? How progressive are taxes and how much income does government spending redistribute? This study presents the most exhaustive responses for the Netherlands to these...

July 27, 2021

Increased trade with China and Eastern Europe hardly affects Dutch workers

Contrary to other studies, we find no robust effect of an increase in trade with China and Central European (CEE) countries on local employment, wages and inequality in the Netherlands....

containership China Shipping
June 26, 2019

Dutch Shell Companies and International Tax Planning

This paper uses the financial statements of special purpose entities (SPEs) for explaining the origin and destination of dividend, interest, and royalty flows passing the Netherlands.

June 26, 2019

Non-Bunching at Kinks and Notches in Cash Transfers

We typically do not find statistically signicant evidence of bunching around kinks or notches, neither in income nor in wealth.

Figure 5b